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我々のFinancial Reporting試験練習問題は認定知識を良く知られる専門家たちによって整理する学習資料です。過去の試験内容によって、すべてのエラーの問題が修正します。我々の勉強資料の正確性なので、20～30時間の学習で相応の効果を発揮して効率的に試験に通過します。

プライバシー保護

我々のF1試験勉強資料を購入するお客様の個人情報を内緒すると約束します。我々の目的は受験者を試験に順調に合格することです。TopexamのFinancial Reporting試験練習問題を安心に利用します。

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三つのバージョン

我々会社のFinancial Reporting試験勉強資料は3種類のバージョンがあります。第一種はPDF版で、印刷できて紙質の形式で勉強し、メモをできます。第二種はFinancial Reportingソフト版で、第一時間に真実の試験解答環境と流れを体験させます。第三種はオンライン版で、スマートとIPADなどの電子設備の上に使用されます。便利に持ちなので、どこでもいつでも学習できます。

CIMA Financial Reporting 認定 F1 試験問題:

1. MN recently took out a 5 year term loan to buy raw materials to take advantage of a supplier's bulk discount that had been offered to them.
What approach to financing working capital has MN undertaken?

A) Aggressive
B) Conservative
C) Moderate
D) Permanent

2. Which TWO of the following statements about accounting for associates are true?

A) Intra associate transactions are not eliminated
B) Unrealised profits are adjusted for
C) Intra associate transactions are eliminated
D) Unrealised profits are not adjusted for

3. What does the tax credit method of giving double taxation relief mean?

A) The countries agree on certain types of income which will be exempt or partially exempt in one country or the other.
B) Tax relief is gained by deducting the foreign tax from the foreign income so that only the "net" amount will be subject to tax in the country of residency.
C) Tax paid in one country may be allowed as a tax credit in another country. Relief is normally restricted to the higher of the foreign or country of residency tax.
D) Tax paid in one country may be allowed as a tax credit in another country. Relief is normally restricted to the lower of the foreign or country of residency tax.

4. The development of an international financial reporting standard generally goes through a number of stages.
Which of the following is NOT a stage of development?

A) Developing and publishing a discussion paper
B) Establishing an advisory committee
C) Establishing an interpretations committee
D) Producing an exposure draft for public comment

5. Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:

FG acquired 90% of IJ's equity shares for $358,000 on 1 July 20X5 when IJ's retained earnings were $98,000.
FG acquired 100% of KL's equity shares for $360,000 on 1 January 20X5 when KL's retained earnings were $155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31 December 20X5.
Calculate the total goodwill to be included in FG's consolidated statement of financial position as at 31 December 20X5.
Give your answer to the nearest whole $.